Bookkeeping-form.



, SPUQL BOKKNG FORM.

Y AFPLCTIDH FILED OCT. TS, 191?. l 5,291 me-nie@ Jam. iii, Hm.

, 3 SHEETS-"SHEET 2 ic Hams.

' UW smnples @f the 'vouch compung L wmf;

With emmclmem c the accompanj,

' being he nescfbed with "a 95 mams A possessed foe l,"

posted, or this may also indicate an. accounted portion. .in the Generalledger, as will hereinafter appear.

, l" the 'bottoni of sneet there is provided a horizontal division forcontaining the En and Cin totals, and entitled Totals as at 28, Whilethe major columns from Cash to Expense are numbered as at 24, thesenumbers referring to the gen eral ledger folios, tlie division 25contain in these numbers being entitled General le ger folios, as at lnFig. 2, have shown sample page 27 of the Accounts receivable ledger.Each folio is numbered es at 28, and is beaded 4With the name of tbecreditor as at 29.

Date, Items, Folio, En, Cn and Balance columns are provided, beaded asat 30.

The Accounts payable ledger7 is similar in. form, and each folio isnunibei'ed as at 3l and beaded with the creditors naine at 32.

ln Fig. el, l have illustrated tlie General ledgei sheet 32, This' isdivided into plurality of sections ii ded Cash, Hank etc., as at 33,correspo ing to the respective major columns of tile Cash journal.

Each section or folio of the general ledger is numbered as at andadapted to contain tbe date as at 3c and 36, and `tile monthly totals ofthe Dix and C12 columns at 37 and 38.

The operation of my improved system is as follows: ln order to clearlyillustrate the same, have shown tbe instance of a man starting inbusiness with an investment oi.' $0,000, and the entries are forbusiness done during the first month of the business. Each transactionis lirst Written in detail upon a voucher 43, such as shown in Figs. 5and 6, voucher No. l showing that A. B. Smith bas on June ist engaged inthe flour business, investin` $10,000, $9,900 of which is deposited in t1e bank and BlO() is placed in the drawer for petty cash. lliis transaction is placed on the control slicet or Cash journal by placing thevoucher No. and date in the right band voucher column, and u7u-dci.Journal entries, olacing in the i212 column Casin Bank and in tbe lr.coiuinn Capital The rospo-s' Lve amounts SlO, 339,900, and li-13,600tuen placed in the De and C12 columns respectively of the major column,beaded Cash, Bank and Capital and investment, so that tbe debitor amountbalances the creditor amount. This transaction is also posted in theGenn eral led er so that J. B. Smiths name is Writt-n in the Cin columnof the Ledger postings and is identified by the number .1,

i0, this being the number of the folio.

be next tiansaction nis is for 1monitore?!A and the Accounts payableledger so that it is entered under tbe Cn column of Ledger postings.Voucher No.. 5 represents mercliandise bought and paid for by check, adiscount of $11.39 being allowed.' The next entry No. 6 is an accountreceivable, and so on eacl transaction is entered from the voucher uponthe Cash journal,tlie amount being entered in a Dit and a CL colurm'i`to balance, and accounts payable andv receiyable are posted.

At tbe end. of the month the columns are totaled, and the amounts areentered in the General ledger, the 'folios being identi- .fied by thenumber 2i at the bottoni of tbe sheet.

'libe totals of all of .the D11 and Cin columns, respectively, shouldbalance, and sbouid this not be so the. mistake may te quickly andaccurately traced on the (,as ,iouinal. The. condition of the business.tb. amount oi money on liand, paid out so forth, can be quickly seen atc duifing tile mon til, and tbe balancii bo V)aying bills, sending outbills, etc. at end of tile month is greatly siznpiiied.

ln. Fig. 7, li have shown a trial balance. The balances aftersubtracting the Dix, from the Cin totals, or vice versa, are added underDn and Cn respectively, and should balance. it will be understood. thatthe system may be readily adapted to different businesses bv varying theheadings of tbe columns if desired.

l have illustrated a preferred and satisfactory embodiment 'of myinvention, but it is obvious that changes may be made therein Within thespirit and. scope' thereof, as defined in the appended claims.

i elaine:

l. in a bookkeeping system, a control sheet provided with a plui'alityof major columns and horizontal divisions, off divisions to iec ive a atransaction, one ci? said major columns being appropriately designatedfoi jounal entries, other of said major columns appropriately designatedfor various accounts or claes of accounts, debitel' and creditor columnsin said major columns, the amount of each transaction-adagted to beenteeed twice to balance in the same horizon- 'tal division in saiddebitel and creditos eolunins iespectively of seid last named, .majos eminne, s column designated if enn tries adeyoteel to receive entries intive debitor and creditor columnsto desigcolumns of ennate the debitorand creditor try of each transaction. u

2. The combination in a bookkeeping system, of consecutively numberedvouchers, each adapted to contain a detailed record of a transaction, acontrol sheet provided with a plurality of major columns and horizontaldivisions, said divisions being numbered to correspond to said vouchers,one of said major columns being appropriately designated for journalentries, other of said major columns being appropriately designated forvarious accounts or columns, the amount of each transaction adapted tobe entered twice to balance inthe same horizontal division in saiddebitor and creditor columns respectively of said last named majorcolumns, said column designated journal entries adapted to receiveentries in its respective debitor and creditor vcolumns to designa-tethe debitor and crediand horizontal divisions,vsaid divisions beingnumbered to correspond to said vouchers, one of said major columns beingappropriately designated for journal entries, another of said majorcolumns being appropriately designated for ledger postings, other ofsaid major columns belng appropriately vdesignated for various accountsor classes of accounts, said major columns being-divided into .debitorand creditor columns, the' amount of each transaction adapted to beentered to balance in debitor and creditor i columns respectively ofsaid last named ma- Y I 'jor columns, said coin# 1 de Y'ignated journal'entries adapted to ref ive .stries in its respective debrtor andcreditor columns, to designate the debltor and cred1tor 'columns jclasses of accounts, n debitor and creditor columnsl 1n saidmajor ,ofentry of each transaction, said major column designated ledger postingsadapted vto receive records respectively in its debitor vand creditordivisions of accounts receivable and accounts payable, said accountsreceivable and accounts payableadapted to be respectively posted in saidaccounts receivable ledger and said accounts payable ledger, saidpostings and said records in said column designated ledger postingslhaving corresponding identifying indicia.

i. The combination in a bookkeeping systern,v of a general ledger, acontrol sheet provided vvith a plurality of major columns and horizontaldivisions, each of said divisions adapted to receive a lrecord of atransaction, f one of said 'maj or columns being appropriatelydesignated for journal entr1es,`ether of said major columns beingapprc-priately designated for various accounts or classes or accounts,debitor and "creditor columns in said major columns, the amount of eachtransaction adapted to be entered twice to bala-nce in the sainehorizontal division in said debit-or vand creditor columns respectivelyof said last named major columns, said 'column designated journalentries adapted to receive entries in its respective debitor andcreditor columns to designate 'die debito-r and creditor columns ofentry ci, each trans- Y action, a total division adapted to re ceiveperiodic totals of said entries in said debitor and creditor columns,said debitor and creditor totals of each 'of said major columnsdesignated for 'various accounts `Hadapted to be entered in said generalledger,

saidlmtries in said general ledger and said last' iiientioned majorcolumns having correspondinpiddntiying indicia.

ln testimony that I claim the foregoing i my inventioinl have signed myname in presence of twolsubscribing .vvltnessesc JUIUS SPIEGEL.

)iden M Vinrnnnne,

A, Y. COUGAN.

